https://www.taxtmi.com/caselaws?id=41495 Confiscation and penalty under the Customs Act were held unsustainable where the authority shifted from the basis stated in the show-cause notice to a materially different case in the final order, because proper notice must clearly disclose the grounds of proposed action and a departure causes prejudice and denies fair defence. The record also did not contain reliable evidence that the seized currency represented sale proceeds of prohibited goods, as the crucial factual foundation rested on an improved later statement rather than cogent proof. The confiscation and penalty were quashed, and the seized amount was ordered to be returned. en-us Sat, 21 Aug 1971 00:00:00 +0530 Thu, 03 Jun 2010 17:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41495 Confiscation and penalty under the Customs Act were held unsustainable where the authority shifted from the basis stated in the show-cause notice to a materially different case in the final order, because proper notice must clearly disclose the grounds of proposed action and a departure causes prejudice and denies fair defence. The record also did not contain reliable evidence that the seized currency represented sale proceeds of prohibited goods, as the crucial factual foundation rested on an improved later statement rather than cogent proof. The confiscation and penalty were quashed, and the seized amount was ordered to be returned. Case-Laws Customs Sat, 21 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41495